REGISTERED NUMBER: 02435287 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Warwick Bowden And Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T J Bowden

Miss L R Bowden

Mrs E Bowden

B A Bowden

REGISTERED OFFICE:

59 & 59a West Street,

Horsham,

West Sussex

RH12 1PN

REGISTERED NUMBER:

02435287 (England and Wales)

ACCOUNTANTS:

Lawrence Chartered Accountants

Castle House

Park Road

Banstead

Surrey

SM7 3BT

FIXED ASSETS

Tangible assets

4

50,051

57,385

CURRENT ASSETS

Stocks

1,082,044

1,191,835

Debtors

5

61,882

123,497

Cash at bank and in hand

602,232

532,905

1,746,158

1,848,237

CREDITORS

Amounts falling due within one year

6

506,596

595,695

NET CURRENT ASSETS

1,239,562

1,252,542

TOTAL ASSETS LESS CURRENT LIABILITIES

1,289,613

1,309,927

CREDITORS

Amounts falling due after more than one year

7

(11,500

)

(57,500

)

PROVISIONS FOR LIABILITIES

(4,893

)

(6,240

)

NET ASSETS

1,273,220

1,246,187

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,273,120

1,246,087

1,273,220

1,246,187

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by:

B A Bowden - Director

1.	STATUTORY INFORMATION

Warwick Bowden And Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 37 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

145,835

34,495

180,330

Additions

3,639

-

3,639

At 31 March 2025

149,474

34,495

183,969

DEPRECIATION

At 1 April 2024

121,508

1,437

122,945

Charge for year

2,708

8,265

10,973

At 31 March 2025

124,216

9,702

133,918

NET BOOK VALUE

At 31 March 2025

25,258

24,793

50,051

At 31 March 2024

24,327

33,058

57,385

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,027

43,961

Other debtors

53,855

79,536

61,882

123,497

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

46,000

46,000

Trade creditors

237,768

290,721

Taxation and social security

60,792

76,469

Other creditors

162,036

182,505

506,596

595,695

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

11,500

57,500